Hidden in the Shadow: GASB Statement 33 - GASB Statement 33 provides guidance for recognizing nonexchange revenues on the accrual basis -- The basis required for the governmentwide financial statements. Thus, to apply Statement 34 properly, governments must also apply Statement 33, under which nonexchange revenues are recognized based on legally enforceable claims or fulfillment of eligibility ...
| Year of publication: |
2002
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| Authors: | Johnson, Laurence E. ; Galloway, Wesley A. |
| Published in: |
The government accountants journal : financial management in the public sector. - Alexandria, Va., ISSN 0883-1483, ZDB-ID 7166801. - Vol. 51.2002, 4, p. 40-43
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